Manual de control interno, para el gobierno autónomo descentralizado parroquial rural de Sibambe, del cantón Alausí, provincia de Chimborazo

Abstract

At present, the Gobierno Autónomo Descentralizado Parroquial Rural of Sibambe, Alausí Canton of Chimborazo province does not have an internal control manual which does not allow to streamline and ensure the administrative process and efficiency of its material resources within the public institution. Therefore, the objective of this research was to develop an Internal Control Manual for Gobierno Autónomo Descentralizado Parroquial Rural of Sibambe in Alausí canton, Chimborazo province, 2022, in order to provide an internal control manual to efficiently and effectively manage financial resources. For the development of the research, a non-experimental design methodology was used, with deductive and inductive methods, quantitative in nature, based on a field and documentary research, to a population of 10 people who are part of the institution, to whom a survey consisting of 11 Likert-type items was applied. Through the methodology, it was determined that the entity does not have an adequate procurement process. Therefore, it is concluded that the implementation of an internal control manual will allow to reach and strengthen a solid and clear knowledge of the concepts, providing those involved with an effective tool that achieves an adequate treatment and development of the organization's activities, for which it is necessary to have the predisposition of all those who work in the GAD Parroquial Rural of Sibambe.